Students in the certificate program for Tax Law participate in a supervised writing project, externship, or clinic in the area of tax law. They may begin their tax studies in Federal Income Taxation in their first year, and continue the study of taxation in a variety of courses during the last four semesters of law school.
Upon successful completion of the J.D. Certificate in Tax Studies, students will be able to:
- Articulate, explain, and apply the full range of black-letter statutory and common law needed for legal practice in US federal income taxation of individuals and juridical entities.
- Recognize unresolved issues arising under this body of law.
- Evaluate at a professional entry level opposing views in matters of tax design and detailed application of tax rules and rank them according to their persuasive and functional value.
- Develop original and legally valid solutions to transactional and long-term tax problems that arise in business, investment, and personal contexts.
There is no application procedure for the certificate in Tax Studies, though students are encouraged to announce their intention to seek the certificate early in their studies. Additionally, students are not required to begin taking their tax courses in a certain point during their law study. All JD candidates for the certificate in Tax Studies must complete:
- Successful completion of 15 credit hours of tax courses, including the introductory survey class and the writing project, clinic or externship described below. The list of tax courses may be modified upon the recommendation of the Associate Dean for Academic Affairs.
- A supervised writing project (which meets the two draft requirement of the upperclass writing requirement) on a tax topic, done under the supervision of a member of the tax faculty, a tax clinic, or a supervised externship in tax with a significant writing component (examples of past externship sites are listed below). Please note: only 3 credits of externship may be counted towards the certificate.